Tax Law

The BMF adopts the new case law on VAT for let business equipment and provides transitional rules through the end of 2026.

FG Münster places the burden of proof for unclear liabilities on the taxpayer; an appeal is pending before the BFH.

The BMF applies BFH principles to securities-linked pension commitments and changes valuation under § 6a EStG for pending cases.

Using an inherited family home too late for own residential purposes may forfeit inheritance tax relief. FG München ruling, Jan. 7, 2026.

The CJEU clarifies that conversions of partnerships without a capital contribution generally may not be subject to indirect tax.

For gratuitous transfers of partial interests in opting KGs, a reserved usufruct is not consideration under § 17 EStG.

According to FG Niedersachsen, maintenance to separated spouses is not deductible as a special expense in the year of separation; appeal pending.

FG Düsseldorf: leased farmland is not administrative assets under § 13b ErbStG despite being held by a corporation.

The BFH denies the extended reduction where a GmbH forms companies for others with shares intended for prompt transfer.

The BFH clarifies when final tax assessments may be amended due to indirect consequences of a hidden profit distribution.